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Cuentas del capital contable

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Cuentas del capital contable

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Desafía tu conocimiento sobre las cuentas que integran el capital contable

Created by

Angelica Guadalupe Ramos Martinez
Angelica Guadalupe Ramos Martinez
Mexico

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Cuentas del capital contable
 

Cuentas del capital contableOnline version

Desafía tu conocimiento sobre las cuentas que integran el capital contable

by Angelica Guadalupe Ramos Martinez
1

El capital autorizado es la cantidad máxima de capital social que la sociedad está autorizada a emitir.

2

El capital emitido es el conjunto de acciones emitidas por la sociedad.

3

Las utilidades de ejercicios anteriores se distribuyen como dividendos del año en curso.

4

La aportación para futuros aumentos de capital se contabiliza como ingreso en resultados.

5

La reserva legal puede distribuirse libremente.

6

La prima en venta de acciones es la cantidad pagada por encima del valor nominal para emitir acciones.

7

El capital suscrito es la parte del capital emitido que los accionistas se comprometen a aportar.

8

La reserva legal se contabiliza para cubrir posibles pérdidas y no puede distribuirse libremente.

9

El capital exhibido es lo mismo que el capital desembolsado.

10

La utilidad neta del ejercicio es igual a las utilidades de ejercicios anteriores.

 
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